Background: Goodwill has always been frequently discussed and a lot of scientific research has been done regarding factors that affect companies? impairment of goodwill. Previous research has concluded that companies reporting low results are more prone to do impairments of goodwill than companies reporting better results which possibly can be seen as a form of earnings management.Purpose: The purpose of this essay is to examine if goodwill impairments occur to a greater extent among Swedish listed companies when the companies are reporting lower earnings. A subsidiary purpose is to see if there has been an improvement since 2008 regarding the size of reported goodwill in comparison to equity in the years 2009-2011. And to analyze the development of the companies goodwill impairments in relation to reported goodwill.Methodology: Three quantitative studies have been performed for the years 2009-2011 where all the listed companies on NASDAQ OMX Stockholm have been included.

Background: Operating on the stock market is associated with risks. If a particular asset is not traded with the same frequency as the average market asset, this particular asset is exposed to a liquidity risk. It means that the investor might not be able to sell the asset at a desired time without incurring expensive transaction costs. The query is whether or not the investor is compensated with a liquidity premium for bearing the extra risk. Earlier studies on the Stockholm Stock Exchange have failed to prove that there is a relation between stock return and liquidity.

The purpose of this Master?s thesis is to examine the portrayals of class in four Swedish contemporary novels that have been mentioned as working class literature in the literary public sphere. During the 20th century, society has undergone vast changes due to globalization and technology development. The rise in standards of living for most people in the Western societies has led to changed consumption patterns. In consequence, there has been increased emphasis given to cultural rather than materialist explanations of social stratification.

Roughly 130 000 dwellings have been officially registered since Norway as of summer 2009 passed their bill ?Energimerkeforskriften? on energy performance certificates in buildings. The main objective is to decrease the total amount of national energy consumption by producing a methodology of calculation of the integrated energy performance of buildings as well as proposing cost effective measures to lower each building?s energy consumption. As the measures should not contravene nor be incompatible with the intended quality and character of the building, the ?Energimerkeforskriften? exempts buildings that due to their historical and cultural values are protected cultural heritage legislation. The current system offers a couple of professional certification alternatives, but when two online semi-automatic methods developed specifically for non-professionals are by far the most used, and since the methods of calculation primarily have focused on modern building materials and construction, the rest of the historical building stock stands literally unprotected by incorrect performance certificates and high-risk energy efficient measures. The objective of this thesis is to identify if the current Norwegian energy certificate system poses a threat to older buildings.

In 2006, Stora Enso Skog implemented an education program in water management for harvester operators, timber purchasers, cut block planners and supervisors. The focus of the program was creating stream crossings with minimal harm to the stream and the surrounding riparian area. This main purpose of this study was to determine the difference in work procedures before and after participating in the program. The methodology consisted of field studies and interviews with harvester operators and their supervisors. The field study looked at how the streams had been crossed concerning the number of crossings, visible damage to the stream and/or the riparian area made by the machines. Biological parameters such as the width and dept of the stream and amount of large woody debris in the stream were also measured. The field result from 30 harvesting sites showed no significant difference between sites that had been harvested before or after the education program. But the harvester operators and their supervisors experienced an increased concern for watersheds after the educational program.

AbstractThe purpose of this study has been to provide a deeper understanding of how companies in the travel industry works with social media and electronic Word-of-mouth (eWOM) by analyzing and investigating social media and eWOM and how it effects customers? expectations on the companies service quality. In connection with the purpose we have chosen the following research questions: 1. In which way can companies in the travel industry interact with their customers participation on the Internet through social media. 2.

This study reviews outdoor educational activity, its contents and qualities, whose basis rests on reform educators as Dewey and Freire. These pedagogues? methodology is based on the interaction between theory and practice, reflection and action. It appears from previous research that: Nature has beneficial effects on human health; Physical activity has positive effects on schoolchildren's health and on their test scores in mathematics and swedish. Training in outdoor education for teachers has contributed to outdoor education having become part of elementary schools´ activities.The purpose of this study is to find out to what extent a School of Nature is useful for three primary school teachers´ activities.

Title: The Relationship between Internationalization and Firm Performance Seminar date: 5 June, 2008 Course: Masters thesis in Business Administration, Programme for Managing People, Knowledge and Change, 15 University Credit Points (15 ECTS). Authors: Cheng Hsun Chiang and Márton Pap Advisor: Dan Kärreman Key words: Internationalization, Performance, Multinationality, Degree of Internationalization (DOI), Country of Origin Purpose: To illuminate various crucial aspects of internationalization by systematically contrasting the different models of the multinationality-performance relationship and searching for underlying reasons. Methodology: Meta-analysis on previous theoretical and empirical research. Our emphasis in this paper has been put on the qualitative aspects of the previous research unlike many other conventional meta-analyses that focus on the comparison of the empirical data. Theoretical perspectives: Five main models have been developed by earlier studies to describe the relationship between internationalization and performance: positive linear, no or ambiguous relation, inverted U-shaped, standard U-shaped and S-shaped curve.

The digital era has led to technical advances that have transformed the role of the public library from being a place that is used only through physical visits and material, into also being a virtual space that can be accessed by users from outside the library through Internet-based access to e-media such as e-books and streamed or downloadable audiobooks.The aim of this study is to examine how the role of public libraries in Stockholm County has changed in the process of developing into digital libraries: how this has affected their organisation, work methods and strate- gies, as well as their accessibility. The theoretical framework of the study draws on Michael K. Bucklands theory of information accessibility, which is based on six factors of access that are determined by different types of barriers. The methodology is based on a combination of quantitative and qualitative methods. Primary data was gathered through an empirical survey, which consisted of a structured questionnaire distributed to most of the public libraries in Stockholm County and semi-structured interviews with selected librarians and experts for further in-depth understanding.

One year Master's thesis, Degree of master in Business and Economics, School ofBusiness and Economics at Linnaeus University, Management, 4FE10E SpringSemester 2014.Author: Johanna Björklund and Sarah Gustafsson.Mentor: Magnus Forslund.Title: Lean in the public sector - Potential barriers to a long-term Lean work.Background: Organizational changes are something that is constantly done inorganizations, and in the last decade, there has arisen a plethora of different changemodels. A reorganization that is popular among companies today is Lean. Lean is aconcept that was developed within the Japanese automotive industry, but has evolvedfrom the Japanese shop floor and is now a concept that can be found in, for example,several Swedish municipalities.Purpose: The purpose of this study was to create an understanding of why the conceptLean may have difficulty getting a hold in the in the long term.Methodology: The study was done with a qualitative research approach and through anabductive approach. As we intended to create an understanding, of what potentialbarriers that may affect that a Lean work, in some cases, does not become a long-termcondition, it seemed natural to choose a hermeneutic approach to knowledge. Theempirical data collected via individual unstructured interviews, through a groupinterview, and by non-participant observations.

Title: Register now and stay in touch ? a study about the relationship between CRM-system and business performance.Purpose: The purpose with the study is to identify if there is a positive relationship between CRM-system and business performance in Swedish multinational companies in the industrial sector.Audience: This essay is addressed to the Swedish multinational companies in the industrial sector.Methodology/ Approach / Design: We have applied a qualitative method, with a deductive approach. Through an in-depth interview with the case company Benzlers AB, which provided the empirical basis, supplemented with the CSI-values.Conclusion: The study has presented evidence, that there is a positive relationship between CRM-system and business performance which has been confirmed by the positive increase in the CSI-value after the implementation of the CRM-system.Originality/ Value/ Contribution to knowledge The study contributes with its own results that fill in the knowledge gap about the subject in Sweden. The study finds that the CRM-system effectives the interaction with the customer and thereby business performance increase, with the CSI-value as unit. This therefore increases the value and importance of investigation of Swedish multinational companies, whose purpose is to satisfy the customer and at the same time, increase the business performance.Future research: For future research we suggest publishers to base the empirical basis through additional in-depth interviews with added case companies. In order to confirm the relationship between its validity in the industry, and also indentify what happens between inputs and outputs, which leads to increased business performance.Keywords: Customer Relation Management (CRM), CRM-system, customer satisfaction, business performance, Customer-Satisfied-Index.Thesis type: Business economy 61-91, Bachelor essay, Marketing (15 credits), spring 2010th..

There is an ongoing discussion amongst Swedish politicians about how the Swedish police will be able to handle increased organised criminality represented in the growing threats of terrorism. In May 2006 representatives from the seven parties of the Swedish parliament debated the question whether the Swedish security service and Swedish police should be permitted to use increased surveillance with the purpose of preventing severe criminality.The question of increased surveillance is a matter often connected to matters of personal privacy. The aim of this master?s thesis is to study which arguments are being used for and against the proposed law that would permit surveillance with the purpose of preventing crime, as well as examine members of Parliaments view on privacy.The methodology used in this thesis is both argumentation analysis and rhetoric analysis. These two tools are used to examine the minutes from a parliamentary debate about the bill mentioned earlier.

Climate change is expected to lead to increased rainfall and higher temperatures, among other things. This will have a major impact on our cities. Floods can lead to property damage as well as damages to human and animal health. Higher temperatures will increase the frequency of heat-related health risks and premature deaths. The consequences of climate change will be particularly large in our cities because of the city's morphology with a high amount of paved surfaces and buildings that affect the natural processes in areas such as drainage and absorption of solar radiation.

Title: En kompis i brevlådan. En kvantitativ studie om flickor och pojkar i Kamratposten under 1993 och 2013Authors: Malin Magnusson & Malou TranlövSubject: Undergraduate research paper in journalism studies, Department of Journalism, Media and Communication, University of GothenburgTerm: Spring 2014Supervisor: Ulrika HedmanLanguage: SwedishKamratposten is a Swedish magazine for children aged 8-14. The target audience is both girls and boys. This makes it the only magazine on the Swedish market that aims to reach both sexes within this age group.Our main purpose with this study is to explore how girls and boys are portrayed in Kamratposten in 1993 and 2013. This was done using a quantitative methodology.

The purpose of this thesis is to study how today?s consumer society can be understood from ananalysis of the phenomenon Every Day Carry (EDC). The aim is thus to problematize the daily useof the artifacts that surrounds us and investigate how these can be understood as networks of humanand non-human actors, aswell as identity- and meaning-making practices in today?s consumersociety.The theoretical and methodical framework is built upon an eclectic variety of consumptiontheories,Michel Callon?s, John Law?s and Bruno Latour?s work on Actor-Network-Theory,Discourse analysis inspired by Michel Foucault, Ernesto Laclau and Chantal Mouffe and anethnographic methodology specifically adapted for online research. The empirical material consistsof photographs and commentaries from two EDC blogs aswell as commentaries regarding EDCfrom a commentary field on Youtube.com.